https://www.taxtmi.com/forum/issue?id=111554 Conversion of cenvatable gold into coins at a branch unit is manufacturing and attracts excise duty on removal; alternatively the branch may be treated as a job worker under the job-work exemption if the coins are demonstrably semi-finished and cannot be marketed without further processing. If duty is paid by the branch, the principal unit may claim cenvat credit on receipt and use it for duty on further processing and export rebate claims. Permission to export directly from the branch is a further option to secure rebate under the central excise rules. en-us Sat, 25 Feb 2017 19:17:52 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111554 Conversion of cenvatable gold into coins at a branch unit is manufacturing and attracts excise duty on removal; alternatively the branch may be treated as a job worker under the job-work exemption if the coins are demonstrably semi-finished and cannot be marketed without further processing. If duty is paid by the branch, the principal unit may claim cenvat credit on receipt and use it for duty on further processing and export rebate claims. Permission to export directly from the branch is a further option to secure rebate under the central excise rules. Discussion-Forum Central Excise Sat, 25 Feb 2017 19:17:52 +0530 https://www.taxtmi.com/forum/issue?id=111554